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Supreme Court
Delta Beverages (Private) Limited v Zimbabwe Revenue Authority
SC 9/19
Case Details
Court
Supreme Court
Date
19 February 2019
Citation
SC 9/19
Neutral Citation
[2019] ZWSC 9
Outcome
unknown
Case Type
Application
Bench
Presiding
Bhunu JA
Full Bench
Bhunu JA
Areas of Law
Tax lawCivil procedure
Keywords
Tax assessmentInterdictUrgencyLeave to appealRule 30(c)Condonation
Tags
Tax assessmentInterdictUrgent applicationLeave to appeal
legislation
Statutes Cited
- Supreme Court Rules, 1964
- Income Tax Act
- Income Tax Act
- Revenue Authority Act
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether application for leave to appeal filed 12 days late without condonation should be struck off","issue_type":"procedural","dispositive":"yes","related_facts":"Application filed 7 April 2017, refusal of leave dated 8 March 2017, 10-day limit in Rule 30(c)"}
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background
Facts of the Case
Background
Delta Beverages approached the High Court urgently seeking an interdict to prevent ZIMRA from implementing tax recovery measures pending an appeal to the Fiscal Court. The High Court found the matter not urgent and struck it off. Delta's application for leave to appeal to the Supreme Court was dismissed. Delta then filed the current application for leave to appeal 12 days late without seeking condonation.
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